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Certification
The action or process of providing someone or something with an official document attesting to a status or level of…
Completeness
Criteria are complete when the subject matter information prepared in accordance with them does not omit factors that could reasonably…
Criteria
The benchmarks used to measure or evaluate the underlying subject matter. Source: International Standards for Assurance Engagements (ISAE) 3000
Context
Refers to the circumstances that form the setting for an event, statement, or idea, and in terms of which it…
Counterfactual
The situation or condition which hypothetically may prevail for individuals, organisations, or groups were there no intervention. Measuring the counterfactual…
Capitals
The resources and relationships affected and transformed by an organisation. The capitals are characterised in the Value Reporting Foundation’s Integrated…